VAT CHECKER


: INVALID VAT NUMBER



verified online on date: 29.03.2024


Since the Brexit, the rules for Intra-Community supply and acquisition no longer apply in Great Britain. However, they are still valid in Ireland and all other EU countries.

Intra-Community supply
Are you exporting goods from Ireland to entrepreneurs in EU countries other than Ireland? This is called an intracommunity delivery. This delivery is subject to 0% VAT. For the buyer of the goods, this is an intracommunity acquisition in the EU country where the goods are going. They must pay the VAT in that country. 0% rate when exporting to other EU countries

There is an intracommunity supply if you meet two conditions:
- You transport the goods to another EU country. You must be able to prove this by means of your administration. For example with order forms, order confirmations and transport papers.
- Your buyer is an entrepreneur. They can submit a VAT identification number from another EU country.

Do you not comply with both conditions? For example, because your customer is a private individual, or does not have a VAT identification number? Then the 0% rate does not apply. In that case, you must calculate VAT and declare and pay the VAT.

Transfer of own goods
For example, are you transferring your own goods from Ireland to another EU country, to your company? Then this also counts as an intra-Community supply in Ireland. At the same time, this is an intracommunity acquisition in the country to which the goods are going. An intracommunity supply is subject to 0% VAT in Ireland. However, in this case, you must register with the tax authorities. You must declare the intracommunity supply on your VAT return.


Intra-Community acquisition
An intra-community acquisition takes place when you buy goods that are transported from another EU country to Ireland, where the supplier is a business.
The supply by the seller is taxed at 0% in the other EU country. The acquisition is subject to Irish VAT in Ireland.

Use the tool
Are you buying goods from another EU country and want to know whether there is an intra-Community acquisition? If so, use our website to check the validity of the VAT numbers.

Declaration of VAT in Ireland
With an intracommunity acquisition, you calculate the Irish VAT yourself and declare it in your VAT return.

Pass on your trade name
Your supplier must be certain that your VAT identification number, name and address details are correct. If you use your trade name instead of your legal name, problems may arise.